【作者】 蔡奕；

【导师】 曾华群；

【作者基本信息】 厦门大学 ， 国际法学， 2002， 博士

【摘要】 本文主要探讨在国际金融一体化和金融自由化背景下跨国银行监管的法律问题。本文以跨国银行监管的基本原理研究为基础，从国别监管、国际监管、内部监管三个层面深入研讨了跨国银行监管所牵涉到的法律问题，着重探讨了国际金融一体化与金融自由化浪潮冲击下跨国银行监管所存在的缺陷与不足，并紧密地关注跨国银行监管的最新发展动态。笔者希望通过本课题的研究，总结出跨国银行监管的一般规律与发展趋势，并借鉴国外及国际跨国银行监管的有益规则与先进经验，完善中国的跨国银行监管法制。论文分为导言、五章正文和结论三个部分。导言阐明了论文的研究背景--国际金融一体化和金融自由化及其对跨国银行业的“双刃剑”效应，并对论文的研究目的、意义和体例作了说明。第一章试图构建本文的理论基础。该章揭示了跨国银行监管的经济学原理和法学原理。目的是为全文的展开构筑理论框架。第二章着力探讨东道国对跨国银行的准入监管。文章提取了准入监管的三个核心问题展开研究：跨国银行市场准入的待遇标准问题、跨国银行准入的形式和条件以及跨国银行准入东道国证券业的法律问题。论文运用比较分析方法对上述问题进行了较全面系统的研究，并总结出对中国东道国监管实践的借鉴意义。第三章就母国对跨国银行并表监管的法律问题进行了讨论。作者首先对并表监管涵义、特征、实施条件及与其它监管模式的界分等基本理论问题进行了分析，以确立明确的研究基础与前提；接着结合著名的国际商业信用银行案件，剖析跨国银行母国并表监管实施中存在的法律问题；最后，以欧盟和美国为范例，探讨先进国家的并表监管经验对尚处启蒙阶段的我国并表监管的借鉴意义。第四章是对跨国银行国际监管法律问题的专章研究。作者以巴塞尔文件体系作为研究的核心，对巴塞尔文件体系的法律性质作了细致的界分，并撷取了跨国银行国际监管的两大新领域--多元化金融集团的国际监管和巴塞尔新资本协议展开了较深入的专题研究。本章还探讨了多元化金融集团国际监管规则 国际金融一体化和金融自由化背景下跨国银行监管的主要法律问题研究和新资本协议对我国相应监管实践的启示与借鉴。 第五章集中探讨了跨国银行内部监管的法律问题。作者结合审计学和管理学的研究成果，对跨国银行内部监管的基本理论问题作了研究，并提出了跨国银行内部监管的具体制度设计。 结论分析了跨国银行三大监管模式之间的相互关系，展望了跨国银行监管模式渐趋融合的趋势。作者认为，国别监管、国际监管和内部监管之间并非相互割裂、彼此独立的，在保障跨国银行安全稳健经营的同一目标下，三者之间存在着密切的相互关系；随着国际金融一体化和金融自由化的演进，三种监管模式缺一不可，将结合成为“三位一体”的跨国银行监管系统。这对尚处干初级阶段的我国跨国银行监管实践具有重要的借鉴意义。更多还原

【Abstract】 The dissertation focuses on the legal issues of multinational bank supervision in the background of international financial integration and financial liberalization. Based on the research of basic theories of multinational bank supervision,the dissertation probes deeply into the legal problems of multinational bank supervision from the angles of state regulation,international supervision and internal control. It discusses the defects of current regulatory regime of multinational banks which is now being dramatically flushed by the tides of international financial integration and financial liberalization. In addition,this dissertation aims to expound general rules and trends of multinational bank supervision,thus to provide beneficial experience for China to learn from.This dissertation comprises five chapters,an introduction and a conclusion.The introduction illustrates the background,purpose,significance and structure of this dissertation. International banking industry has been revolutionized over the last two decades. Its activities has been liberated and globalized,creating the so called double-edged sword effect. The structural changes in world banking industry have led regulators to reconsider traditional approaches to supervision and regulation and to develop more flexible approaches to supervise multinational banks.Chapter 1 tries to construct basic theoretical framework for this dissertation. It analyses economic theories and legal theories of multinational bank supervision in order to lay good foundation for this dissertation.Chapter 2 delves into the legal issues deriving from host countries’ market-access supervision on multinational banks. Three key issues discussed in this chapter are:(1) the market-access treatment of international banking,(2) the market-access patterns and performance requirements of international banking,and (3) the cross-border securities establishments of international banking. This chapter,adopting theresearch method of comparative analysis,probes systematically into the above-mentioned issues and explores the beneficial experience worthy of our learning.Chapter 3 deals with the legal issues of home countries’ consolidated supervision on multinational banks. The author firstly examines some basic theoretical problems of consolidated supervision such as concept,characteristics,prerequisites and comparison between consolidated supervision and other supervisory patterns. Then quoting the well-known scandal of BCCI,the author investigates into the legal problems arising out of the operation of consolidated supervision. At the end of this chapter,the author explores the legislation and practice of consolidated supervision in E.U. and U.S.,and summarizes the experience that Chinese supervisory authority can make good use of.Chapter 4 analyses the legal problems of international supervisory cooperation on multinational banks. The author not only discusses the legal nature of Basle Framework,but also focuses on two new fields of international supervisory cooperation,i.e. supervision of financial conglomerates and new Basle Capital Accord. The author suggests that attention be focused on bilateral co-operation and co-ordination under current circumstance,but multinational co-operation should also be taken into full account in the long run.Chapter 5 is dedicated to a meticulous study of internal control systems in international banking organizations. Armed with research tools of auditing and business administration,the author provides a theoretical starting point from which to evaluate the framework for internal control systems in international banking organizations. Such systems would help to enable earlier detection of problems that will lead to bank losses,therefore minimize damages to the banking organizations. However,it is important to emphasize that internal control systems are not omnipotent and self-sufficient. Although the board of directors and senior management bear the ultimate responsibility for effective systems of internal controls,supervisors sh更多还原